Baumgartner B (2010). Das Konzept der beneficial ownership im internationalen Steuerrecht der Schweiz, unter besonderer Berücksichtigung von abkommens-begünstigen Dividenden- und Zinseinkünften. PhD thesis. University of Zurich.

Black F, Scholes M (1973). The pricing of options and corporate liabilities. Journal of Political Economy 81(3):637-654.
Crossref

Brito J, Shadab HB, Castillo A (2014). Bitcoin financial regulation: securities, derivatives, prediction markets, and gambling. Columbia Science and Technology Law Review 16:144.
Crossref

Brennan TJ (2013). Law and finance: the case of constructive sales. Annual Review of Financial Economics 5(1):259-276.
Crossref

Buettner T, Holzmann C, Kreidl F, Scholz H (2020). Withholding-tax non-compliance: the case of cum-ex stock-market transactions. International Tax and Public Finance 27(6):1425-1452.
Crossref

Danon R (2007). Le concept de bénéficiaire effectif dans le cadre du MC OCDE, réflexions et analyse de la jurisprudence récente. IFF Forum für Steuerrecht (1):38-55.

Danon R, Gutmann D, Oberson X, Pistone P (2014). Modèle de Convention Fiscale OCDE Concernant le Revenu et la Fortune - Commentaire. Helbing Lichtenhahn Verlag. Basel.

De Broe L, Von Frenckell E (2013). La notion de bénéficiaire effectif et la question d'abus de convention en matière de swaps sur rendement total (total return swaps) - quelques réflexions aÌ€ propos du jugement du tribunal administratif fédéral du 7 mars 2012. Archives de Droit Fiscal Suisse 81(5):257-317.

Desax M, Busenhart M (2012). Swiss tribunal rules on ownership and treaty abuse issues regarding total return swaps. Tax Notes International 66(6):557-564.

Devi B, Efendi S (2018). Financial Derivatives in Corporate Tax Aggressiveness. The Indonesian Journal of Accounting Research 21(2):252-268.
Crossref

Donohoe MP (2011). Financial derivatives in corporate tax avoidance: an empirical examination of new users. Working paper. University of Illinois at Urbana-Champaign.

Donohoe MP (2012). Financial derivatives in corporate tax avoidance: why, how, and who? Working paper. University of Illinois at Urbana-Champaign.
Crossref

Donohoe MP (2015a). The economic effects of financial derivatives on corporate tax avoidance. Journal of Accounting and Economics 59(1):1-24.
Crossref

Donohoe MP (2015b). Financial derivatives in corporate tax avoidance: A conceptual perspective. The Journal of the American Taxation Association 37(1):37-68.
Crossref

Du Toit Ch (2010). The evolution of the term beneficial ownership in relation to international taxation over the past 45 years. Bulletin for International Taxation 10:500-509.

European Banking Authority (2014). EBA opinion on "virtual currencies." Discussion paper.

European Commission (2019). Estimating international tax evasion by individuals. Taxation papers. Working paper 76.

Fabozzi F (1998). The Use of Derivatives in Tax Planning. Frank J. Fabozzi Associates.

Gallemore J, Gipper B, Maydew E (2019). Banks as tax planning intermediaries. Journal of Accounting Research 57(1):169-209.
Crossref

Glauser PM (2007). Tax evasion and economic interpretation. Archives de Droit Fiscal Suisse 75:727-766.

Gorella FG (2020). Pinch-hitting for the IRS: second circuit adopts phantom regulations to curb a monster abuse of financial derivatives. The Business, Entrepreneurship and Tax Law Review 4(1):1-33.

Guter-Sandu A, Milo Y, Nesvetailova A, Palan R (2018). Tax evasion and avoidance through financial engineering: the state of play in Europe. Working paper. City University. New York.

Hanlon M, Heitzman S (2010). A review of tax research. Journal of Accounting and Economics 50(2):127-178.
Crossref

Hull J (2009). Options, Futures and Other Derivatives. 7th edition. Pearson. New Jersey.

Keinan Y (2007). United States federal taxation of derivatives: one way or many? The Tax Lawyer 61(1):81-159.

Matteotti R (2005). Interpretation of Tax Treaties and Domestic General Anti-Avoidance Rules-A Sceptical Look at the 2003 Update to the OECD Commentary. Intertax 33(8/9).

Mäusli-Allenspach P (1993). Die Ansässigkeit von Gesellschaften im internationalen Steuerrecht. Berne. Paul Haupt.

Oberson X (1993). Issues in the Tax Treatment of International Interest Rate and Currency Swap Transactions: An Analysis of the Tax Treatment of Interest Rate and Currency Swap Transactions in the United States, Switzerland and under the OECD Model. Schulthess. Zurich.

Oktavia O, Siregar SV, Wardhani R, Rahayu N (2019). The role of country tax environment on the relationship between financial derivatives and tax avoidance. Asian Journal of Accounting Research 4(1):70-94..
Crossref

Persaud A (2014). Taxing transactions in financial derivatives: problems and solutions. Intelligence Capital Working Paper, September.

Raskolnikov A (2011). Statement before the joint hearing of the US Senate Committee on Finance and US House Committee on Ways and Means. "Tax Reform and the Tax Treatment of Financial Products" (December 6).

Reinarz P (2017). Switzerland - Federal Supreme Court rejects Swiss withholding tax reclaims made by an Italian bank under Italy-Switzerland tax treaty. Published online in IBFD, Derivatives & Financial Instruments. Available at:

View

Reinarz P, Carelli F (2016). Switzerland - court rulings on dividend stripping and denial of Swiss tax treaty benefits. Published online in IBFD, Derivatives and Financial Instruments. Available at:

View

Schizer DM (2001). Frictions as a constraint on tax planning. Columbia Law Review 101(6):1312-1409.
Crossref

Shevlin T (2007). The future of tax research: from an accounting professor's perspective. Journal of the American Taxation Association 29(2):87-93.
Crossref

Sitinjak EV, Martani D (2018). Analysis of financial derivative effects on tax avoidance in non-financial companies listed on the Indonesian stock exchange market (BEI). Proceedings of the Asia Pacific Business and Economics Conference (APBEC 2018).

Stoll HR (1969). The relationship between put and call option prices. Journal of Finance 24(5):801-824.
Crossref

Swiss federal Tax Authorities (2012). Circulaire no 36, Commerce professionnel de titres. Available at:

View

Swiss federal Tax Authorities (2018). Circulaire no 15, Traitement fiscal des obligations, produits dérivés et combinés.Available at:

View

United States Congress Joint Committee on Taxation (2011). Present Law and Issues Related to the Taxation of Financial Instruments and Products, JCX-56-11, December 2.

United States Government Accountability Office (2011). Financial derivative: disparate tax treatment and information gaps create uncertainty and potential abuse. Report to Congressional Requesters (September).

Verdoner L, Offermanns R, Huibregtse S (2010a). A cross-country perspective on beneficial ownership - part 1. European Taxation Journal 50(9):419-426.

Verdoner L, Offermanns R, Huibregtse S (2010b). A cross-country perspective on beneficial ownership - part 2. European Taxation Journal 50(10):465-469.

Vetsch J (1917). Die Umgehung des Gesetzes (in fraudem legis agere): Theorie, Rechtsprechung und Gesetzgebung: Ein Beitrag zur allgemeinen Rechtslehre. Orell Füssli. Zurich.

Wesner N (2014). The time value of a digital currency: bitcoin interest rates dynamic. Working paper. Mazars Actuariat. 
Crossref

Zeng T (2014). Derivative financial instruments, tax aggressiveness and firm market value. Journal of Financial Economic Policy 6(4):1-27.
Crossref